Can you write off land improvement like driveway and land clearing cost

[LindaS5247]

Please clarify your question so we can provide a more helpful answer.  Are you building a home? Is this for a business or farming?

[Mike9241]

if personal (neitherbusiness nor rental) both would add to the basis of the property. they are not deductible.

for business or rental the driveway would be depreciable. land clearing if for the driveway would be included in the cost of the driveway otherwise they would add to the basis of the land and are not deductible or depreciable.